Analisis Penerapan Akuntansi Pada Usaha Toko Pupuk Tanaman Dikecamatan Tanah Putih Kabaupaten Rokan Hilir

Pratama, Wahyu (2020) Analisis Penerapan Akuntansi Pada Usaha Toko Pupuk Tanaman Dikecamatan Tanah Putih Kabaupaten Rokan Hilir. Other thesis, Universitas Islam Riau.

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Abstract

ABSTRACT This study does at fertilizer shop company at Kecamatan Tanah Putih Kabupaten Rokan Hilir. The object on this study is the owner of fertilizer shop company. The purpose of this study is to analyzing the implementation of basic accounting work by the owner of fertilizer shop company at their daily financial activity. In analyzing the data, the writer uses descriptive method, which is analyzing the data by collecting data and to explain the situations and conditions found in field research, then compared with the various theories that the author has obtained, a conclusion is drawn which is the solution to the problems faced. The results of this study show all the fertilizer shop company at Kecamatan Tanah Putih Kabupaten Rokan Hilir still used cash basis at their daily financial activity. The fertilizer shop company at Kecamatan Tanah Putih Kabupaten Rokan Hilir not apply company concept unity, company going concern unity and company time period unity yet. So the conclusion in this study is the accounting implementation at all the fertilizer shop company at Kecamatan Tanah Putih Kabupaten Rokan Hilir not use the concept of accounting basis yet.

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